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Showing 2161–2170 of 2313 articles for “Art. 4 and CGI Art. 111”
Failure to comply with the obligation to declare mentioned in article 242 sexies entails payment of a fine equal to half the tax advantage obtained under Articles 199 undecies A, 199 undecies B, 199 u…
…dual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies provided f…
…ion of a fine. The rate of the fine is equal to that of the tax reduction or tax credit in question and its basis is the sums wrongly mentioned on the documents issued to the taxpayer. Where the docum…
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
…rs or members will be able to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 has not complied with its investment q…
The late payment interest provided for in
Failure to respond or partial response to the formal notice referred to in III of Article L. 13 AA and in the second paragraph of article L. 13 AB of the Book of Tax Procedures entails the application…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
…payer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income tax in excess of one tenth of his taxable income or…
…ollective opposition to the establishment of the tax base is punishable by six months' imprisonment and a €7,500 fine. 3. The provisions of article L. 228 of the Book of Tax Procedures are not applica…
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